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MD HB47

Bill

Status

Introduced

1/8/2025

Primary Sponsor

Kathy Szeliga

Click for details

Origin

House of Delegates

2025 Regular Session

AI Summary

  • Expands Maryland's sales and use tax exemption to include additional baby products: baby food, baby formula, baby oil, baby powder, baby wipes, potty chairs, high chairs, booster seats, cribs, bassinets, strollers, infant clothing, swaddles, bibs, infant blankets, and baby monitors

  • Maintains existing exemptions for diapers, diaper rash cream, oral hygiene products, and feminine hygiene products

  • Moves baby oil, baby powder, and baby wipes from one tax code section (11-211) to a dedicated baby products exemption section (11-244)

  • Infant car seats remain exempt under current law and are incorporated into the expanded baby products section

  • Takes effect July 1, 2025

Legislative Description

Sales and Use Tax - Baby Products - Exemption

Exemptions

Last Action

Withdrawn by Sponsor

2/10/2025

Committee Referrals

Ways and Means1/8/2025

Full Bill Text

No bill text available